One of the main elements of the tax administration system is tax dispute resolution mechanism that guarantees the taxpayer’s fair treatment. Tax disputes require a fair independent, prompt and efficient decision-making system. Modern tax administrations have various approaches to solving tax disputes and the judicial system, as well as extra-judicial arbitration framework. The article deals with Latvian tax dispute resolution and legal practice as well as in foreign tax systems (Lithuania, Germany, Denmark and the US) Comparative analysis of tax dispute resolution, considering the tax dispute settlement system of theoretical and practical aspects. Based on international practice are being developed solutions Latvian tax justice system improvement and increase of efficiency.